. Acceptations, du commerce et des banquiers'. à la banque du vendeur(tiroir). Dans les deux premiers cas, la banque de l'acheteur, isdesignated dans le dernier il n'est pas. Ce projet doit être accepté par l'ac-tiré (acheteur) pour compléter le tableau, bien qu'une banque au Canada sera habituellement commode il beforeacceptance. La figure 7 est un dossier de factures à recevoir de ce fabricant cana-dien. Il est très complet et carefuUyworked out sur le détail, beaucoup plus que la majorité des dossiers de comptabilité américaine pour le même but, puisque celles-ci sont habituellement conservés comme plus ofdetail memo, registres et les entrées sont la

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. Acceptances, trade and bankers'. to the bank of the seller(drawer). In the first two cases the bank of the buyer isdesignated, in the last it is not. This draft must be ac-cepted by the drawee (buyer) to complete the instrument, although a bank in Canada will usually discount it beforeacceptance. Figure 7 is a record of bills receivable of this Cana-dian manufacturer. It is very complete and carefuUyworked out as to details, much more so than the majorityof American bookkeeping records for the same purpose, since the latter are usually kept more as memo, records ofdetail and the entries are later transferred in bulk to thepermanent records. This is made necessary by the largenumber of accounts and items handled in the United Statesand the fact that only a portion of t^e acceptances sentout are returned completed by the buyers of the goodsthey cover. An elaborate record, similar to this one, might be pos-sible for firms in the United States not having heavy trans-actions in acceptances. PROCEDURE IN CANADA AND EUROPE 29. FiGtJBE 7. Acceptance Eegisteb or Record op Bills Keceivableor A Canadian Manufacturer Experience of a Canadian Jobbing, House.—The follow-ing is a very interesting comment by a Canadian hard-ware jobbing house on methods used for 30 years and re-sults achieved by them through the use of the trade bills, or notes: We have endeavored to close as many of our accounts aspossible each month by note or draft, for over 30 years. Werender a monthly statement to all our customers who have pur-chased goods during the previous month and we are of the opin-ion that of those customers not taking advantage of the cashdiscount, fully 90 per cent close their accounts monthly witheither promissory notes or an accepted draft at three monthsfrom the average date. The blank form promissory notes we enclose with the monthlystatement, or if the account is usually closed by a three monthsdraft, we forward the draft, for acceptance and return to us, through our bank here. W

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